Shree Shyam Sponge & Power Ltd. Through Director Shri Rishikesh Dixit and Abhishek Steel Industries Ltd. Through Director Shri Rishikesh Dixit and Devi Iron & Power Pvt. Ltd. Through Director Shri Rishikesh Dixit and Mahamaya Steel Industries Ltd. Through Director Shri Rishikesh Dixit V. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi and The Principal Commissioner Of Income Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (Madhya Pradesh) and The Assistant Commissioner Of Income-Tax (Central), Circle-2, Aayakar Bhawan, Civil Lines, Raipur (Chhattisgarh)

WPT/45/2016

AI Insights

The case involves multiple petitioners, all represented by Shri Rishikesh Dixit, who sought to withdraw their respective Writ Petitions filed against the Union of India and other income tax authorities. The petitioners expressed their intention to file appeals before the Commissioner of Income Tax (Appeals) and requested that these appeals be expedited, specifically asking for the interim relief to be considered within a week and the appeals to be decided within four weeks. The court, acknowledging the petitioners' request, dismissed the Writ Petitions as withdrawn, allowing the petitioners to pursue their appeals with the specified urgencies.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 809567 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 10-08-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAUSHINA ALI
• Assessee Lawyers: MK SINHA
• Keywords: Appeal; Income Tax; Interim relief; Writ petition

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 37 of 2016 Shree Shyam Sponge & Power Ltd. Through Director Shri Rishikesh Dixit 3rd Floor, Mahamaya Tower Near Anupam Garden, G.E. Road, P S Saraswati Nagar, Raipur 492001 (Chhattisgarh) ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Principal Commissioner Of Income Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (Madhya Pradesh) 3. The Assistant Commissioner Of Income-Tax (Central), Circle- 2, Aayakar Bhawan, Civil Lines, Raipur (Chhattisgarh) ---- Respondent And WPT No. 40 Of 2016 Abhishek Steel Industries Ltd. (Through Director Shri Rishikesh Dixit), Mahamaya Tower, 3rd & 4th Floor, In Front Of Anupam Garden, Near Varun Honda, G.E. Road, P S Saraswati Nagar, Raipur- 492001 (Chhattisgarh) ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Principal Commissioner Of Income Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (Madhya Pradesh) 3. The Assistant Commissioner Of Income- Tax (Central), Circle-2, Aayakar Bhawan, P.S. Civil Lines, Raipur, (Chhattisgarh) Pin 492001 ---- Respondent And 2 WPT No. 45 Of 2016 Devi Iron & Power Pvt. Ltd. Through Director Shri Rishikesh Dixit, Vill Tanda, Block Dharsiva, P.S. Dharsiva, Raipur, 493221 (Chhattisgarh) ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 2. The Principal Commissioner Of Income Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (Madhya Pradesh) 3. The Assistant Commissioner Of Income- Tax (Central), Circle-2, Aayakar Bhawan, Civil Lines, Raipur, (Chhattisgarh) ---- Respondent And WPT No. 41 Of 2016 Mahamaya Steel Industries Ltd. (Through Director Shri Rishikesh Dixit), Plot No. B- 8 & 9, Sector- C, Urla Industrial Area, Sarora P S Khamtarai, Raipur 493221 (Chhattisgarh) ---- Petitioner Vs 1. Union Of India Through Secretary, Central Board Of Direct Taxes, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Principal Commissioner Of Income Tax (Central), Aayakar Bhawan, Hoshangabad Road, Bhopal (Madhya Pradesh) 3. The Assistant Commissioner Of Income- Tax (Central), Circle-2, Aayakar Bhawan, P.S. Civil Lines, Raipur, (Chhattisgarh) Pin 492001 ---- Respondent For Petitioners : Shri M.K. Sinha, Advocate. For Respondents : Ms. Naushina Afrin Ali, Advocate. Hon'ble Shri Justice Prashant Kumar Mishra 3 Order On Board 10/08/2016 1. Learned counsel for the petitioners seeks permission of the Court to withdraw the Writ Petitions with liberty to prefer an appeal before the CIT (Appeals). He would also pray that the appeal to be preferred before the CIT (Appeals) may be directed to be disposed of within 4 weeks as has been directed in some other similar petitions. He would submit that the petitioners are willing to move application for grant of interim relief before the appellate authority and the same may be considered within a week of filing the appeal. 2. In view of the submissions made, the Writ Petitions are dismissed as withdrawn with liberty to the petitioners to prefer an appeal before the CIT (Appeals) along with application for grant of interim relief. The appellate authority shall pass orders on prayer for grant of interim relief within a week and thereafter decide the appeal itself within a period of 4 weeks. Sd/- Judge (Prashant Kumar Mishra) Barve "